<HTML><FONT FACE=arial,helvetica><FONT SIZE=2 FAMILY="SANSSERIF" FACE="Arial" LANG="0">In a message dated 4/23/2003 9:29:17 PM Eastern Daylight Time, uvj@vsnl.com writes:</FONT><FONT COLOR="#000000" style="BACKGROUND-COLOR: #ffffff" SIZE=2 FAMILY="SANSSERIF" FACE="Arial" LANG="0"><BR> <BR> </FONT><FONT COLOR="#000000" style="BACKGROUND-COLOR: #ffffff" SIZE=2 FAMILY="SANSSERIF" FACE="Arial" LANG="0">> http://www.economist.com/finance/displayStory.cfm?story_id=1566871</FONT><FONT COLOR="#000000" style="BACKGROUND-COLOR: #ffffff" SIZE=2 FAMILY="SANSSERIF" FACE="Arial" LANG="0"><BR> </FONT><FONT COLOR="#000000" style="BACKGROUND-COLOR: #ffffff" SIZE=2 FAMILY="SANSSERIF" FACE="verdana" LANG="0">></FONT><FONT COLOR="#000000" style="BACKGROUND-COLOR: #ffffff" SIZE=3 FAMILY="SERIF" FACE="Times New Roman" LANG="0">However, now that the Sarbanes-Oxley act has reformed America's >accounting regime, <BR> <BR> The Sarbanes-Oxley act has not reformed America's accounting regime.<BR> <BR> Nomi</FONT><FONT COLOR="#000000" style="BACKGROUND-COLOR: #ffffff" SIZE=3 FAMILY="SANSSERIF" FACE="Arial" LANG="0"><BR> </FONT><FONT COLOR="#000000" style="BACKGROUND-COLOR: #ffffff" SIZE=2 FAMILY="SANSSERIF" FACE="Arial" LANG="0"><BR> <BR> <BR> <BR> <BR> <BR> <BR> <BR> </FONT></HTML>